• Super obligation employer's checklist

    Paying super is an important part of being an employer

    Here's how to run a quick check of your super obligations, to make sure you've got everything sorted.

    • Check you're paying all of your eligible workers.
      • Super provides income for your workers in retirement
    • Check that you're paying the right amount 9.5%.
      • Currently, you need to pay a minimum of 9.5% of their ordinary time earnings.
    • Check you're paying on time.
      • At a minimum, you can pay super quarterly. If you fail to pay on time, you may need to pay a superannuation guarantee charge.
    • Check you're paying the right place.
      • You must pay super into a complying super fund or Retirement Savings Account. Workers may also choose their own fund.
    • Check that you're paying the right way
      • All employers must use SuperStream when paying super. You may be able to use the Small Business Super Clearing House to distribute payments to your employees' super funds.
    • You need to keep records…
      • To show you have met your obligations.
      • Employing people involves lots of obligations, including superannuation. The ATO has the tools and calculators to help you get it right.

    Visit ato.gov.au/superquickcheck to find out more information or call 13 10 20

    You can download this checklist in Portable Document Format (PDF) Super Employers Obligations Brochure, PDF, 638KB

    Last modified: 19 Oct 2016QC 50339